Results 261 to 270 of about 160,756 (322)
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Economic Affairs, 2002
European governments are currently engaged in an assault on tax havens, to stamp out what they call ‘unfair tax competition.’ This article examines and rejects the arguments they use to justify this action and shows that tax competition is (like all forms of competition) beneficial, except perhaps as practised by European governments themselves.
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European governments are currently engaged in an assault on tax havens, to stamp out what they call ‘unfair tax competition.’ This article examines and rejects the arguments they use to justify this action and shows that tax competition is (like all forms of competition) beneficial, except perhaps as practised by European governments themselves.
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World Tax Journal
The aim of this contribution is to examine whether the current normative framework of the European Union is adequately equipped to deal with the potentially harmful effects of the so-called preferential personal income tax regimes (PPITRs).
R. Szudoczky, C. Rodríguez Peña
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The aim of this contribution is to examine whether the current normative framework of the European Union is adequately equipped to deal with the potentially harmful effects of the so-called preferential personal income tax regimes (PPITRs).
R. Szudoczky, C. Rodríguez Peña
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SSRN Electronic Journal, 2004
One of the benefits of globalization is that it is bringing economies closer together. As trade and investment barriers fall, investors are able to take advantage of an ever increasing number of investment opportunities. That sounds like good news, doesn’t it?
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One of the benefits of globalization is that it is bringing economies closer together. As trade and investment barriers fall, investors are able to take advantage of an ever increasing number of investment opportunities. That sounds like good news, doesn’t it?
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EC Tax Review, 2015
This article deals with the substantial economic activity criterion as defined in the Code of Conduct for Business Taxation, in the Organisation for Economic Co-operation and Development (OECD) Report Harmful Tax Competition - An Emerging Global Issue ...
Antônio Carlos dos Santos
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This article deals with the substantial economic activity criterion as defined in the Code of Conduct for Business Taxation, in the Organisation for Economic Co-operation and Development (OECD) Report Harmful Tax Competition - An Emerging Global Issue ...
Antônio Carlos dos Santos
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Restricting preferential tax regimes to avoid harmful tax competition
Regional Science and Urban Economics, 2005Abstract Governments fear that tax competition erodes national revenues. Preferential tax regimes, which levy different taxes on distinguishable tax bases, are particularly criticized for accelerating a race to the bottom. According to both the EU and the OECD, countries should refrain from this kind of tax discrimination. This viewpoint was recently
Alexander Haupt, Wolfgang Peters
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Italian Patent Box Regime: Thinking Outside the Box or Just More Harmful Tax Competition?
International Transfer Pricing Journal, 2016The authors examine the technical aspects of the new Italian patent box regime introduced in 2015 which provides for a partial exemption of income arising from qualifying intellectual property rights.
S. Zucchetti, A. Pallotta
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Tax Sovereignty, EU Tax Law, and Harmful Tax Competition
2023AbstractThis chapter is divided into four sections and addresses three important issues. Section A introduces the structure and content of the chapter. In Section B, the concept of State sovereignty and tax sovereignty is explored in the context of the European legal order.
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European Taxation, 2013
The author explores the current state of play of global and EU efforts to address aggressive tax planning and harmful tax competition. He concludes that there is currently unprecedented consensus amongst the media, public, policymakers, non-governmental ...
M. F. Nouwen
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The author explores the current state of play of global and EU efforts to address aggressive tax planning and harmful tax competition. He concludes that there is currently unprecedented consensus amongst the media, public, policymakers, non-governmental ...
M. F. Nouwen
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Is tax competition harmful and is the EU an optimal tax area?
European Journal of Law and Economics, 2006This paper examines the issue of harmfulness of tax competition commenting on issues like welfare, growth, redistribution, harmonization and individual freedom. A simple game theoretical ap proach is formulated, where for the first time the two players start from unequal initial conditions, thus influencing strategy and outcomes.
George E. Halkos, Nickolas C. Kyriazis
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